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Mandatory E-Invoicing in the EU: In Which Countries Does This Apply?

30 .03 .2020

European Countries

According to EU Directive 2014/55/EU, all public contracting authorities and entities must be able to receive and process electronic invoices. But in transposing this directive into national law, many EU states have gone one step further, introducing mandatory e-invoicing for suppliers and contractors. This means that all invoices sent to public contracting authorities must be electronic, and that invoices in paper form will no longer be accepted. Italy has gone so far as to impose mandatory e-invoicing for all domestic invoices, including those sent to companies and private citizens.

As the final deadline for implementing the EU directive was in April 2020, a lot is changing right now with regard to regulations at the national level. This blog article provides an overview of the current situation (i.e. in July 2020) in certain EU Member States* and answers the following crucial question: As a vendor, are you required to send e-invoices? And if so, what format should these e-invoices be in, what are the deadlines, and are there any other important points to consider?

Belgium

Yes and no. Authorities in the Flemish region have not accepted paper invoices since 2018. In the rest of the country, mandatory e-invoicing only applies to contracts above EUR 135,000. The portal “Mercurius” (https://digital.belgium.be/e-invoicing/MercuriusLogin.html) can be used to submit e-invoices.

Germany

Yes and no: Due to Germany’s federal structure, regulations vary. E-invoicing will be mandatory for public contracting authorities and entities of the federal government and the state of Bremen by November 2020. In the other German states, e-invoicing has not been made mandatory or else a decision has not yet been made. The preferred format for invoices in Germany is XRechnung.

Greece

No, e-invoicing is not mandatory, but there are plans to introduce mandatory e-bookkeeping.

Ireland

No, public bodies must be able to accept e-invoices, but it is not mandatory to send e-invoices. The deadlines are April 18, 2019 and April 2020.

Italy

Yes, e-invoicing has been mandatory for B2G since 2015. On January 1, 2019, this requirement was expanded to domestic B2B and B2C invoices in Italy. Invoices must be in an XML format called FatturaPA and sent via a hub called SdI (Sistema di Interscambio).

Croatia

Yes, e-invoicing has been mandatory for all B2G invoices since July 1, 2019. Invoices must be based on the Oasis UBL 2.1 format.

The Netherlands

Yes, e-invoicing has been mandatory since January 1, 2017 for all invoices sent to the central government. Invoices must be in UBL-OHNL format. The e-invoicing requirement was expanded and has applied to invoices sent to all public contracting authorities since April 18, 2019.

Austria

Yes, e-invoicing has been mandatory for all B2G invoices since January 1, 2014. Invoices must be sent via www.e-rechnung.gv.at. Current versions of the ebInterface and PEPPOL-UBL formats are supported.

Poland

Yes, e-invoicing has been mandatory for all public contracting authorities since November 26, 2018. From November 1, 2020, this requirement will also apply to suppliers.

Sweden

Yes, e-invoicing has been mandatory for B2G invoices since April 2019. Invoices must be sent via SFTI (Single Face to Industry).

Spain

Yes, e-invoicing has been mandatory for B2G invoices since 2015. The required format is called FacturaE.

Czech Repuplic

No, public bodies must be able to accept e-invoices but sending e-invoices is not mandatory. The deadlines for being able to accept e-invoices were April 1, 2019 and April 1, 2020.

Hungary

No, but Hungarian companies are required to send B2B invoices for amounts exceeding HUF 100,000 (approx. EUR 300) to the responsible tax authority within 24 hours using the NAV (Nemzeti Adó- és Vámhivatal) system.

Cyprus

No, but mandatory invoicing is being discussed as the country implements EU Directive 2014/55/EU.



*Unfortunately, up-to-date information was not available on every EU Member State. No liability is assumed for the accuracy and completeness of the information provided in this blog article.